Hair Salon Permit Requirements in Lincoln, NE

1. EIN (Employer Identification Number)

   Required if you have employees or operate as an LLC or corporation. Free from the IRS.

   Official government source

   Free·Immediate (online application)

   Free

   Immediate (online application)

1. Nebraska DHHS — Cosmetologist License

   Each cosmetologist must hold a Nebraska cosmetologist license issued by the DHHS Licensure Unit (Office of Consumer Services Licensing) under the Cosmetology, Electrology, Esthetics, Nail Technology, and Body Art Practice Act — Nebraska has no standalone Board of Cosmetology. Licensure requires a high school diploma or GED, a minimum of 1,800 hours of cosmetology school (not 2,100), and passing the licensing examination administered by PSI. Licenses expire December 31 of even-numbered years and require 8 hours of continuing education every two years.

   Official government source

   $95 initial license fee, reduced to $25 if the license is issued between July and December of an even-numbered year. The fee is waived for applicants under 26, low-income applicants, and military families. The PSI examination fee is paid separately to PSI.·You must pass the PSI examination before the license is issued; a temporary license can be applied for at the same time (with its own fee).

   $95 initial license fee, reduced to $25 if the license is issued between July and December of an even-numbered year. The fee is waived for applicants under 26, low-income applicants, and military families. The PSI examination fee is paid separately to PSI.

   You must pass the PSI examination before the license is issued; a temporary license can be applied for at the same time (with its own fee).

2. Nebraska Department of Revenue — Sales and Use Tax Permit

   Any business selling taxable goods or taxable services in Nebraska must hold a sales tax permit from the Nebraska Department of Revenue and collect tax at the combined state and local rate for the delivery location. Register online through the Department's business registration service or by filing paper Form 20; NebFile is the separate system used to file returns once you are registered, not the registration tool. Local city sales and use taxes are layered on top of the state rate and change by quarter, so use the Department's Sales Tax Rate Finder for the exact rate at each address rather than assuming a flat figure.

   Official government source

   $0 — the Nebraska Department of Revenue charges no fee to register for a sales and use tax permit, online or by paper Form 20.·Registering online, you are either assigned a Nebraska ID number at the time of registration or contacted by the Department within five business days for additional information. Allow about two weeks for a paper Form 20.

   $0 — the Nebraska Department of Revenue charges no fee to register for a sales and use tax permit, online or by paper Form 20.

   Registering online, you are either assigned a Nebraska ID number at the time of registration or contacted by the Department within five business days for additional information. Allow about two weeks for a paper Form 20.

1. Nebraska DHHS — Cosmetology Salon License

   Cosmetology salons in Nebraska are licensed by the DHHS Division of Public Health, Licensure Unit under the Cosmetology, Electrology, Esthetics, Nail Technology and Body Art Practice Act — there is no separate "Nebraska Board of Cosmetology." The application must include a sketch of the salon, a completed self-inspection, proof of liability insurance and the fee, and must be approved before the salon opens; operating beforehand carries an administrative penalty of $10 per day up to $1,000. The salon must provide at least 150 square feet for one licensee plus 50 additional square feet for each additional licensee. Sanitation requirements are in 172 NAC 34 and practice rules in 172 NAC 36.

   Official government source

   $150 for the salon license, or $37.50 if issued between April 1 and September 30 of an odd-numbered year. A change of ownership or location requires a new application, sketch and fee.·DHHS publishes no processing time, but the application must be approved before the salon operates. Salon licenses expire September 30 of odd-numbered years; no continuing education is required for the salon license itself.

   $150 for the salon license, or $37.50 if issued between April 1 and September 30 of an odd-numbered year. A change of ownership or location requires a new application, sketch and fee.

   DHHS publishes no processing time, but the application must be approved before the salon operates. Salon licenses expire September 30 of odd-numbered years; no continuing education is required for the salon license itself.

2. City of Lincoln Occupation Taxes (no general business license)

   Lincoln has no "Revenue Division" and issues no general city business license that must be renewed annually and displayed. The City Treasurer, within the Finance Department, administers occupation taxes on a closed list of business categories only: car rental (4%), hotel/motel (4%), restaurant and bar (2%), short-term rental (4%), telecommunications (4%), and two Enhanced Employment Area districts (Gateway-Shops at Lincoln 0.5%, SouthPointe Pavilions 1%). If your business is not in one of those categories, you owe no city occupation tax and need no city license. Regulated trades and professions are licensed by the state (for example DHHS for cosmetology, massage and body art; the Nebraska State Electrical Division for electricians) or need specific city permits such as building, electrical, plumbing and mechanical permits from Building & Safety. Confirm applicability with the City Treasurer.

   Official government source

   $0 for most businesses — there is no general license fee. Where an occupation tax applies it is a percentage of receipts, not a flat license fee: 4% for hotel/motel, car rental, short-term rental and telecommunications, and 2% for restaurants and bars.·Not applicable — there is no general business license application. Occupation taxes are filed and remitted on a recurring schedule set by the City Treasurer.

   $0 for most businesses — there is no general license fee. Where an occupation tax applies it is a percentage of receipts, not a flat license fee: 4% for hotel/motel, car rental, short-term rental and telecommunications, and 2% for restaurants and bars.

   Not applicable — there is no general business license application. Occupation taxes are filed and remitted on a recurring schedule set by the City Treasurer.

Official Sources

• Nebraska Board of Cosmetology — Salon License
• City of Lincoln Revenue Division
• Nebraska Department of Revenue — Sales Tax Permit

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